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NY 889034




September 7, 1993

CLA-2-95:S:N:N8:225 889034

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.50.0020

Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of a kazoo and toy radio from China

Dear Mr. Tomenga:

In your letter dated August 5, 1993, received in this office on August 10, 1993, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc.

The two samples submitted with your inquiry are a kazoo and plastic toy radio. The kazoo (Rin number 5182-00) is made of plastic and depicts a miniature version of a hand-held megaphone. The item measures approxi- mately 2 3/4 inches in height, 4 inches in length and 2 1/4 inches in width. When the user blows through the mouthpiece of the horn a loud noise is generated.

The second article (Rin number 5182-06 and 5182-12) is a miniature sized version of a transistor radio. The item measures approximately 3 1/2 inches in height, 2 1/4 inches in length and 1 inch in width. The product is capable of producing three different sounds. The face of the "radio" contains imitation dials and switches. A mouthpiece is located at the base of the radio opposite the antenna. When the user blows through the mouthpiece a whistle type sound is heard. The tone of this sound may be altered by sliding the antenna up and down while blowing. Other features include a dial which produces a clicking sound when turned and a toggle switch which creates a bass like sound when flipped back and forth.

The applicable subheading for the kazoo and toy radio will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. The duty rate will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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